LUMYNI: what changed
What changed
LUMYNI
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
-€141,362
2024 · -€12,762-€128,600
Equity
€14.1m
2024 · €14.2m-€141,362
Cash
€606,801
2024 · €369,094+€237,706
Balance sheet total
€17.1m
2024 · €17.3m-€157,711
Largest movements
Assets
- Receivables within one year +€535,907
up €535,907 (+90.3%), from €593,773 to €1.1m
of which Trade receivables: +€386,695
- Receivables after one year -€390,000
down €390,000 (-33.9%), from €1.2m to €760,000
- Current investments -€298,204
down €298,204 (-10.7%), from €2.8m to €2.5m
- Tangible fixed assets -€245,960
down €245,960 (-6.5%), from €3.8m to €3.5m
of which Plant, machinery and equipment: -€167,411
- Cash +€237,706
up €237,706 (+64.4%), from €369,094 to €606,801
mainly Depreciation (+€924,598) and Receivables after one year (+€390,000)
Equity and liabilities
- Tax, wage and social debts +€312,101
up €312,101 (+212%), from €147,509 to €459,610
of which Taxes: +€228,719
Income statement
- Turnover -€268,667
down €268,667 (-9.0%), from €3.0m to €2.7m
- Depreciation +€214,522
up €214,522 (+30.2%), from €710,076 to €924,598
- Services and other goods -€162,983
down €162,983 (-24.9%), from €655,832 to €492,850
- Other operating income +€123,109
up €123,109 (+31.7%), from €388,050 to €511,159
- Staff costs -€107,563
down €107,563 (-5.5%), from €1.9m to €1.8m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€12,762
Turnover
-€268,667
Other operating income
+€123,109
Goods and materials
-€86,524
Services and other goods
+€162,983
Staff costs
+€107,563
Depreciation
-€214,522
Other operating charges
-€3,950
Other operating items
+€30,112
Financial income
-€12,464
Financial charges
-€858
Taxes
+€34,620
Result 2025
-€141,362
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€618,140
Investment
-€380,434
Financing
€0
Cash 2024
€369,094
From operations (derived)
+€618,140
Net result for the year
-€141,362
Depreciation
+€924,598
Receivables after one year
+€390,000
Receivables within one year
-€535,907
Deferred charges and accrued income
-€2,840
Trade debts
-€76,925
Tax, wage and social debts
+€312,101
Other debts
-€171,516
Accrued charges and deferred income
-€80,008
Investment (derived)
-€380,434
Investment in fixed assets (net)
-€678,638
Current investments
+€298,204
Cash 2025
€606,801
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,258,323 | €17,100,612 | -€157,711 | -0.9% |
| Fixed assets | 21/28 | €12,321,455 | €12,075,495 | -€245,960 | -2.0% |
| Tangible fixed assets | 22/27 | €3,795,325 | €3,549,365 | -€245,960 | -6.5% |
| Land and buildings | 22 | €1,926,653 | €1,941,552 | +€14,900 | +0.8% |
| Plant, machinery and equipment | 23 | €1,395,618 | €1,228,207 | -€167,411 | -12.0% |
| Furniture and vehicles | 24 | €473,054 | €379,605 | -€93,449 | -19.8% |
| Financial fixed assets | 28 | €8,526,131 | €8,526,131 | = | 0.0% |
| Affiliated companies | 280/1 | €8,522,684 | €8,522,684 | = | 0.0% |
| Participating interests | 280 | €8,522,684 | €8,522,684 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €3,152 | €3,152 | = | 0.0% |
| Participating interests | 282 | €3,152 | €3,152 | = | 0.0% |
| Other financial fixed assets | 284/8 | €295 | €295 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €4,936,868 | €5,025,117 | +€88,249 | +1.8% |
| Amounts receivable after more than one year | 29 | €1,150,000 | €760,000 | -€390,000 | -33.9% |
| Other amounts receivable | 291 | €1,150,000 | €760,000 | -€390,000 | -33.9% |
| Amounts receivable within one year | 40/41 | €593,773 | €1,129,681 | +€535,907 | +90.3% |
| Trade receivables | 40 | €575,917 | €962,612 | +€386,695 | +67.1% |
| Other amounts receivable | 41 | €17,856 | €167,068 | +€149,212 | +836% |
| Current investments | 50/53 | €2,800,000 | €2,501,796 | -€298,204 | -10.7% |
| Other investments | 51/53 | €2,800,000 | €2,501,796 | -€298,204 | -10.7% |
| Cash at bank and in hand | 54/58 | €369,094 | €606,801 | +€237,706 | +64.4% |
| Deferred charges and accrued income | 490/1 | €24,000 | €26,840 | +€2,840 | +11.8% |
| Total equity and liabilities | 10/49 | €17,258,323 | €17,100,612 | -€157,711 | -0.9% |
| Equity | 10/15 | €14,212,149 | €14,070,787 | -€141,362 | -1.0% |
| Contributions | 10/11 | €4,331,358 | €4,331,358 | = | 0.0% |
| Reserves | 13 | €9,880,792 | €9,739,430 | -€141,362 | -1.4% |
| Non-distributable reserves | 130/1 | €349,875 | €349,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €349,875 | €349,875 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,724 | €68,724 | = | 0.0% |
| Distributable reserves | 133 | €9,462,192 | €9,320,830 | -€141,362 | -1.5% |
| Amounts payable | 17/49 | €3,046,174 | €3,029,825 | -€16,349 | -0.5% |
| Amounts payable within one year | 42/48 | €2,966,166 | €3,029,825 | +€63,659 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €7,180 | €7,180 | = | 0.0% |
| Trade debts | 44 | €117,379 | €40,454 | -€76,925 | -65.5% |
| Suppliers | 440/4 | €117,379 | €40,454 | -€76,925 | -65.5% |
| Taxes, remuneration and social security | 45 | €147,509 | €459,610 | +€312,101 | +212% |
| Taxes | 450/3 | - | €228,719 | +€228,719 | |
| Remuneration and social security | 454/9 | €147,509 | €230,891 | +€83,381 | +56.5% |
| Other amounts payable | 47/48 | €2,694,098 | €2,522,581 | -€171,516 | -6.4% |
| Accrued charges and deferred income | 492/3 | €80,008 | - | -€80,008 | |
| Operating income | 70/76A | €3,387,772 | €3,273,941 | -€113,831 | -3.4% |
| Turnover | 70 | €2,999,722 | €2,731,055 | -€268,667 | -9.0% |
| Other operating income | 74 | €388,050 | €511,159 | +€123,109 | +31.7% |
| Non-recurring operating income | 76A | - | €31,727 | +€31,727 | |
| Operating charges | 60/66A | €3,417,662 | €3,453,728 | +€36,066 | +1.1% |
| Goods for resale, raw materials and consumables | 60 | €56,293 | €142,817 | +€86,524 | +154% |
| Purchases | 600/8 | €56,293 | €142,817 | +€86,524 | +154% |
| Services and other goods | 61 | €655,832 | €492,850 | -€162,983 | -24.9% |
| Remuneration, social security and pensions | 62 | €1,944,548 | €1,836,985 | -€107,563 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710,076 | €924,598 | +€214,522 | +30.2% |
| Other operating charges | 640/8 | €50,168 | €54,118 | +€3,950 | +7.9% |
| Non-recurring operating charges | 66A | €745 | €2,360 | +€1,615 | +217% |
| Operating profit (loss) | 9901 | -€29,890 | -€179,787 | -€149,897 | -501% |
| Financial income | 75/76B | €33,804 | €21,340 | -€12,464 | -36.9% |
| Recurring financial income | 75 | €24,000 | €21,340 | -€2,660 | -11.1% |
| Income from current assets | 751 | €24,000 | €21,340 | -€2,660 | -11.1% |
| Other financial income | 752/9 | €0 | €0 | = | 0.0% |
| Non-recurring financial income | 76B | €9,804 | - | -€9,804 | |
| Financial charges | 65/66B | €992 | €1,850 | +€858 | +86.6% |
| Recurring financial charges | 65 | €992 | €1,850 | +€858 | +86.6% |
| Other financial charges | 652/9 | €992 | €1,850 | +€858 | +86.6% |
| Profit (loss) for the period before taxes | 9903 | €2,922 | -€160,297 | -€163,220 | |
| Income taxes | 67/77 | €15,684 | -€18,935 | -€34,620 | |
| Taxes | 670/3 | €15,684 | €2,512 | -€13,172 | -84.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €21,448 | +€21,448 | |
| Profit (loss) for the period | 9904 | -€12,762 | -€141,362 | -€128,600 | -1,008% |
| Transfer from tax-exempt reserves | 789 | €84,346 | - | -€84,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,584 | -€141,362 | -€212,945 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.